https://www.taxtmi.com/caselaws?id=161837 Proceedings for penalty on goods in movement and proceedings for compulsory purchase under the Rajasthan Sales Tax Act operate on distinct legal bases. Section 78(5) is a preventive penalty provision for movement without proper documents or with false documents, while section 83 creates an independent mechanism for purchase of goods at the declared price with statutory increase where the officer considers the value understated. Once notice under section 83 is issued and the dealer is required to sell, the sale is complete and payment becomes obligatory. The penalty proceedings do not merge with, or extinguish, the statutory duty to pay for the goods. en-us Tue, 04 Feb 2003 00:00:00 +0530 Fri, 07 Feb 2014 17:47:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161837 Proceedings for penalty on goods in movement and proceedings for compulsory purchase under the Rajasthan Sales Tax Act operate on distinct legal bases. Section 78(5) is a preventive penalty provision for movement without proper documents or with false documents, while section 83 creates an independent mechanism for purchase of goods at the declared price with statutory increase where the officer considers the value understated. Once notice under section 83 is issued and the dealer is required to sell, the sale is complete and payment becomes obligatory. The penalty proceedings do not merge with, or extinguish, the statutory duty to pay for the goods. Case-Laws VAT and Sales Tax Tue, 04 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161837